Works matching DE "TAXATION of foreign business enterprises"

Results: 41

Nochmals: Ein Schließfach als Entscheidungsfaktor über Besteuerungssubstrat? – Eine Analyse der Verfügungsmacht als Tatbestandsmerkmal der festen Einrichtung und Betriebsstätte im Abkommmensrecht.

Published in:

FinanzRundschau, 2022, v. 104, n. 9, p. 202, doi. 10.9785/fr-2022-1040503

By:

Kutac, Kimberly;
Porebski, Thu Thao

Publication type:

Article

Nochmals: Ein Schließfach als Entscheidungsfaktor über Besteuerungssubstrat? – Eine Analyse der Verfügungsmacht als Tatbestandsmerkmal der festen Einrichtung und Betriebsstätte im Abkommensrecht.

Published in:

FinanzRundschau, 2022, v. 104, n. 5, p. 202, doi. 10.9785/fr-2022-1040503

By:

Kutac, Kimberly;
Porebski, Thao

Publication type:

Article

Proposed changes in international tax provisions.

Published in:

International Tax Journal, 1999, v. 25, n. 1, p. 10

By:

Carter, Doug;
Paul, Jensen

Publication type:

Article

LOS ESTABLECIMIENTOS PERMANENTES Y EL COMERCIO INTERNACIONAL DESARROLLADO EN FORMA ELECTRÓNICA: ¿UNA ADECUACIÓN CONCEPTUAL EN LOS CONVENIOS DE DOBLE TRIBUTACIÓN INTERNACIONAL?

Published in:

Revista Jurídica (0103-3506), 2014, v. 1, n. 37, p. 6

By:

FAÚNDEZ UGALDE, ANTONIO

Publication type:

Article

Bring U.S. tax law into the 1990s.

Published in:

Financial Executive, 1991, v. 7, n. 3, p. 8

By:

Mattson, Robert N.

Publication type:

Article

ACA Seeks Change in Tax Treatment.

Published in:: CoatingsTech, 2017, v. 14, n. 9, p. 27
Publication type:: Article

Downhill from 2005: A Tale of Two Lefts in Mexico.

Published in:

CounterPunch, 2011, v. 18, n. 15, p. 6

By:

Imison, Paul

Publication type:

Article

What Happens When Islamic Capital Markets Move Away From Tax Neutrality - A Look At Oman & Saudi Arabia.

Published in:

Pertanika Journal of Social Sciences & Humanities, 2015, v. 23, n. 1, p. 253

By:

Selamat, A.;
Ariff, M.;
Shamsher, M.

Publication type:

Article

Withholding for foreign partners.

Published in:

CPA Journal, 1995, v. 65, n. 4, p. 52

By:

Basile, John;
Morris, Edwin B.

Publication type:

Article

Heightened caution required to protect interest deductions of foreign-owned U.S. businesses.

Published in:

CPA Journal, 1994, v. 64, n. 9, p. 88

By:

Lubin, Mark L.;
Pollack, Lawrence A.

Publication type:

Article

LA CALIFICACIÓN DE LAS ENTIDADES EXTRANJERAS COMO TRANSPARENTES O NO TRANSPARENTES EN LOS IMPUESTOS SOBRE LA RENTA.

Published in:

Revista Jurídica de la Universidad Autonóma de Madrid, 2015, n. 31, p. 437

By:

VEGA BORREGO, FÉLIX ALBERTO

Publication type:

Article

The Foreign Account Tax Compliance Act and Foreign Insurance Companies: Better To Comply than To Opt Out.

Published in:

Journal of Corporation Law, 2013, v. 39, n. 1, p. 155

By:

Van Heukelom, Mark R.

Publication type:

Article

Executive commentary.

Published in:

1994

By:

Levintan, Victor

Publication type:

Editorial

A trade and domestic tax reform in imperfectly competitive markets.

Published in:

Journal of International Trade & Economic Development, 2014, v. 23, n. 6, p. 785, doi. 10.1080/09638199.2013.804583

By:

Fujiwara, Kenji;
Kitamura, Ryoma

Publication type:

Article

Taxing the Digital Economy Post BEPS . . . Seriously.

Published in:

Columbia Journal of Transnational Law, 2019, v. 58, n. 1, p. 121

By:

BÁEZ MORENO, ANDRES;
BRAUNER, YARIV

Publication type:

Article

Foreign Tax Credits.

Published in:

International Tax Journal, 2015, v. 41, n. 3, p. 5

By:

Riedy, James A.;
McGill, Sandra

Publication type:

Article

Obama Administration Proposes a 19-Percent Minimum Tax on Foreign Earnings.

Published in:

International Tax Journal, 2015, v. 41, n. 3, p. 3

By:

YODER, LOWELL D.

Publication type:

Article

Staff Secondments and Taxable Presence for Nonresident Companies in China.

Published in:

International Tax Journal, 2013, v. 39, n. 4, p. 45

By:

Wong, Pauline W. Y.

Publication type:

Article

Worthless Stock Losses for Foreign Subsidiaries.

Published in:

International Tax Journal, 2012, v. 38, n. 6, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

Gain Derived by a CFC from the Sale of a Business.

Published in:

International Tax Journal, 2007, v. 33, n. 6, p. 3

By:

Yoder, Lowell D.

Publication type:

Article

IN BRIEF.

Published in:: Africa Research Bulletin: Economic, Financial & Technical Series, 2010, v. 47, n. 1, p. 18547
Publication type:: Article

Hybrid Foreign Entities, Uncertain Domestic Categories: Treaty Interpretation Beyond Familiar Boundaries.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2011, v. 59, n. 1, p. 25

By:

Milet, Matias

Publication type:

Article

CANADIAN TAXATION AND CROSS-BORDER PENSIONS.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 4, p. 905

By:

Horner, Jennifer S.

Publication type:

Article

FOREIGN ENTITY CLASSIFICATION AND THE MEANING OF "CORPORATION"/"SOCIÉTÉ" IN THE INCOME TAX ACT.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 4, p. 880

By:

Boidman, Nathan;
Kandev, Michael

Publication type:

Article

The Usefulness of Disclosures of Untaxed Foreign Earnings in Firm Valuation.

Published in:

Canadian Tax Journal / Revue Fiscale Canadienne, 2009, v. 57, n. 2, p. 413

By:

Mawani, Amin

Publication type:

Article

THE BREAK-EVEN POINT CALCULATION IN ONSHORE AND OFFSHORE BUSINESSES IN REGARDS TO TAXATION.

Published in:

Transformations in Business & Economics, 2018, v. 17, n. 3C, p. 347

By:

Khouri, Samer;
Istok, Michal;
Rosova, Andrea;
Straka, Martin

Publication type:

Article

Interpretation and Application of Article 5 (Permanent Establishment) of the OECD Model Tax Convention -- Revised Public Discussion Draft.

Published in:: Tax Executive, 2013, v. 65, n. 1, p. 73
Publication type:: Article

Canadian Foreign Affiliate Rules Rules.

Published in:: Tax Executive, 2011, v. 63, n. 6, p. 436
Publication type:: Article

Final check-the-box regulations.

Published in:: Tax Executive, 1997, v. 49, n. 1, p. 12
Publication type:: Article

Repeal of section 956A: Excess passive assets.

Published in:: Tax Executive, 1996, v. 48, n. 1, p. 56
Publication type:: Article

The final conduit regulations.

Published in:

Tax Executive, 1996, v. 48, n. 1, p. 44

By:

Hawkins, Edward J.;
Black, Sam

Publication type:

Article

Repeal of section 956A.

Published in:: Tax Executive, 1996, v. 48, n. 1, p. 10
Publication type:: Article

A Tax Policy Perspective on Corporate Residence.

Published in:

2003

By:

Arnold, Brian J.

Publication type:

Editorial

Taxation of Dividends from Foreign Corporations.

Published in:

Journal of Tax Practice & Procedure, 2016, v. 18, n. 5, p. 43

By:

Malik, Anthony

Publication type:

Article

Irish Economic Development: High-Performing EU State or Serial Under-Achiever?

Published in:

2016

By:

Read, Robert

Publication type:

Book Review

Current Developments in State and Local Tax.

Published in:

Journal of State Taxation, 2017, p. 9

By:

Fields, Craig B.;
Niedbala, Eva Y.;
Penza, Michael P.

Publication type:

Article

TEI Files Comments Regarding BEPS Discussion Draft on PE Profit Attribution.

Published in:: Tax Executive, 2018, v. 70, n. 1, p. 75
Publication type:: Article

TEI Comments on Taxation of Offshore Indirect Transfer.

Published in:: Tax Executive, 2018, v. 70, n. 1, p. 65
Publication type:: Article

FATCA Compliance for Entities Issuing Collateralized Loan/Debt Obligations.

Published in:

Banking Law Journal, 2014, v. 131, n. 7, p. 579

By:

SCHNEIDER, WILLYS H.;
SOLOVEICHIK, C. SARAH

Publication type:

Article

Betriebsstätte und feste Niederlassung im Umsatzsteuerrecht.

Published in:

Umsatzsteuer-Rundschau, 2020, v. 69, n. 18, p. 701, doi. 10.9785/ur-2020-691802

By:

Jacobs, Helge

Publication type:

Article

Die Betriebsstätte in der Umsatzsteuer – Anmerkungen zu dem Urteil in der Rechtssache XI R 1/18.

Published in:

Umsatzsteuer-Rundschau, 2019, v. 68, n. 24, p. 917, doi. 10.9785/ur-2019-682403

By:

Wischermann, Anja

Publication type:

Article